The tariff classification of decorative ceramic articles from China.

N024936 March 25, 2008 CLA-2-69:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of decorative ceramic articles from China. Dear Mr. Crago: In your letter dated March 13, 2008, you requested a tariff classification ruling. The submitted samples, identified in your letter as item number A072SA00606, Christmas Tealight Candle Holder, are decorative ceramic articles that will be imported in two styles: Santa and Snowman. Each item is made of terra cotta ceramic and measures approximately 2 3/8” in diameter by 1 ½” in height. You indicate that they will be imported with a red paraffin wax tealight candle. In your request you indicate that you believe that the candle holders are of a three dimensional nature and warrant consideration under Subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9817.95.05, HTSUS, grants duty free treatment for “Articles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00. 7013.22, 7013.28, 7013.41, 7013.49, 9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The subject “candle holders” are not fitted for a candle, and do not feature a socket or spike. A tealight candle placed in the articles will not provide light. They are not designed, nor are they principally used, to provide light. They will not be purchased for their lighting characteristics. Therefore, they do not meet the term of “Lamps and lighting fittings” under Heading 9405, HTSUS, and as such are excluded from classification in subheading 9817.95.05, HTSUS. The applicable subheading for the decorative ceramic articles, identified as item number A072SA00606, Christmas Tealight Candle Holder, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% ad valorem. The merchandise is not subject to quota restraints or visa requirements. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division